In this paper we analyzed the voluntary environmental disclosure in Italy also in order to assess the impact of legislative decree no. 32 of 2007, amending Article 2428 of the Civil Code, that introduced, for the first time in Italy, at least in voluntary terms, information relating to the environment. The results testify the positive and statistically significant product on the level of voluntary environmental disclosure since the introduction of legislative decree no. 32 of 2007. The findings show a positive and statistically significant relationship between environmental voluntary disclosure and participation of public government and the level of environmental performance. On the other side, the results show a negative and statistically significant relationship between environmental voluntary disclosure and the presence of minority and international auditors.
Do italian listed companies disclose environmental information? / Coluccia, Daniela; Eugenio, D'Amico; Fontana, Stefano; Solimene, Silvia. - ELETTRONICO. - (2013). (Intervento presentato al convegno 4° Financial Reporting Workshop tenutosi a Roma, LUISS Guido Carli e Sapienza Università di Roma nel 13-14 giugno 2013).
Do italian listed companies disclose environmental information?
COLUCCIA, DANIELA;FONTANA, STEFANO;SOLIMENE, SILVIA
2013
Abstract
In this paper we analyzed the voluntary environmental disclosure in Italy also in order to assess the impact of legislative decree no. 32 of 2007, amending Article 2428 of the Civil Code, that introduced, for the first time in Italy, at least in voluntary terms, information relating to the environment. The results testify the positive and statistically significant product on the level of voluntary environmental disclosure since the introduction of legislative decree no. 32 of 2007. The findings show a positive and statistically significant relationship between environmental voluntary disclosure and participation of public government and the level of environmental performance. On the other side, the results show a negative and statistically significant relationship between environmental voluntary disclosure and the presence of minority and international auditors.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
